42-11120. Exemption for property of veterans’ organizations Property that is owned by a United States veterans’ organization that qualifies as a charitable organization and that is recognized under either section 501(c)(3) or 501(c)(19) of the internal revenue code is exempt from taxation if the property is used predominantly for those purposes and is not used […]
42-11121. Exemption for property of charitable community service organizations Property that is not used or held for profit and that is owned by a community service organization the mission of which is to serve a population that includes persons who are indigent or afflicted, as defined in section 42-11101, and that qualifies as a charitable […]
42-11122. Exemption for trading commodities A commodity, as defined in 7 United States Code section 2, that is consigned for resale in a warehouse in this state in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the United States commodity […]
42-11123. Exemption for animal and poultry feed Animal and poultry feed, including salts, vitamins and other additives, for animal or poultry consumption is exempt from taxation.
42-11124. Exemption for possessory interests for educational or charitable activities A possessory interest consisting of property or improvements pursuant to a lease from this state or a political subdivision of this state is exempt from taxation if it is used by an association or institution that meets all of the following requirements: 1. The purpose […]
42-11125. Exemption for inventory, materials and products Stocks of raw or unfinished materials, unassembled parts, work in progress or finished products that constitute the inventory of a retailer, wholesaler or manufacturer that is located in this state and that is principally engaged in reselling the materials, parts or products are exempt from taxation.
42-11126. Exemption for production livestock and animals; definition Livestock and poultry as defined in section 3-1201, aquatic animals as defined in section 3-2901 and colonies of bees are exempt from taxation as provided by article IX, section 13, Constitution of Arizona. For purposes of this section, " poultry" includes ratites.
42-11127. Exempt personal property (L12, Ch. 343, sec. 7) A. Pursuant to article IX, section 2, subsection (6), Constitution of Arizona, personal property that is class two property pursuant to section 42-12002, paragraph 2, subdivision (a) or (b) that is used for agricultural purposes or personal property that is class one property pursuant to section […]
42-11127. Exempt personal property (L22, Ch. 341, sec. 3. Conditionally Eff.) A. Pursuant to article IX, section 2, subsection F, Constitution of Arizona, personal property that is class two property pursuant to section 42-12002, paragraph 2, subdivision (a) or (b) and that is used for agricultural purposes or personal property that is class one property […]
42-11128. Exemption for personal property in transit; violation; classification A. The following personal property has no situs in this state and is exempt from taxation: 1. Personal property moving through this state to a final destination outside this state. 2. Personal property consigned to a warehouse in this state from a point outside this state […]
42-11129. Exemption for property of fraternal societies Property that is owned by a fraternal society or organization that is recognized under section 501(c)(8) of the internal revenue code, if the net earnings of the fraternal society or organization are devoted exclusively to religious, charitable, scientific, literary, educational or fraternal purposes, or section 501(c)(10) of the […]
42-11130. Exemption for public library organizations Property that is not used or held for profit, that is owned by an organization the mission of which is to provide supplemental financial support to public libraries and that qualifies as a charitable organization and is recognized under section 501(c)(3) of the internal revenue code is exempt from […]
42-11131. Exemption for low income Indian housing; definitions A. Property owned and operated by a federally recognized Indian tribe or its tribally designated housing authority is exempt from taxation, subject to the following requirements: 1. The property must be used exclusively for the charitable purpose of providing low income rental housing and related facilities for […]
42-11132. Property leased to educational institutions A. Property, buildings and fixtures that are leased to a nonprofit charter school or a residential treatment and education facility and that are used for educational instruction in any grade or program through grade twelve shall be classified as class nine property pursuant to section 42-12009. If only part […]
42-11132.01. Property leased to a church, religious assembly or religious institution A. Property, buildings and fixtures that are leased to a nonprofit church, religious assembly or religious institution and that are primarily used for religious worship shall be classified as class nine property pursuant to section 42-12009. If only part of the parcel or improvements […]
42-11132.02. Property leased to veterans’ organization; definition A. Property, buildings and fixtures that are leased to a veterans’ organization shall be classified as class nine property pursuant to section 42-12009. If only part of the parcel or improvements is leased to a veterans’ organization and primarily used or held for veterans’ organization operations, only the […]
42-11133. Exemption for affordable housing projects; definition A. Property that is used exclusively for affordable rental housing pursuant to section 42 of the internal revenue code or another recorded restrictive covenant imposed by financing for affordable housing and related facilities are exempt from taxation if: 1. The property is owned and operated by, or is […]
